| FOF Code | Description |
| + FL165013865.A | Nonprofit organizations; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL105013865.A | Nonfinancial corporate business; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL115013865.A | Nonfinancial noncorporate business; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL315013865.A | Federal government; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL215013865.A | State and local governments; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FL795013865.A | Domestic financial sectors; nonfinancial assets (does not include land) |